Economic Nexus Sales Tax Laws by State | AccurateTax.com

States with Economic Nexus Sales Tax Laws

On June 21, 2018, the US Supreme Court overturned the 1992 Quill decision that required a company to have nexus that involved a physical presence within a state for that state to require them to withhold sales tax. The decision in South Dakota v. Wayfair will have a direct impact on how nexus is determined and how states collect sales tax in states throughout the country.

The chart below is current to laws enacted before and triggered by the recent ruling and will be updated as new laws are implemented in the future.

In the chart below, you will find a reference to the implementation of the current nexus laws, links to the original source material from the state, and a summary of who qualifies and what is currently required.

StateDate in EffectSummary of RulesState Reference
Alabama10/1/2018$250,000 or more based on previous calendar yearState Website
Colorado12/1/2018$100,000 or more based on previous calendar year, or 200 transactionsState Website
Connecticut12/1/2018$250,000 or more based on previous calendar year, and 200 transactionsState Website
Georgia1/1/2019$250,000 or more based on previous calendar year, or 200 transactionsState Website
Hawaii7/1/2018$100,000 or more based on previous calendar year, or 200 transactionsState Website
Illinois10/1/2018$100,000 or more based on previous calendar year, or 200 transactionsState Website
Indiana7/1/2017$100,000 or more based on previous calendar year, or 200 transactionsState Website
Iowa1/1/2019$100,000 or more based on previous calendar year, or 200 transactionsState Website
Kentucky7/31/2018$100,000 or more based on current or previous calendar year, or 200 transactionsState Website
Louisiana1/1/2019$100,000 or more based on current or previous calendar year, or 200 transactionsState Website
Maine10/1/2017$100,000 or more based on previous calendar year, or 200 transactionsState Website
Maryland10/1/2018$100,000 or more based on previous calendar year, or 200 transactionsState Website
Massachusetts10/1/2017$500,000 or more based on previous calendar year, and 100 transactionsState Website
Michigan10/1/2018$100,000 or more in previous calendar year, or 200 transactionsState Website
Minnesota10/1/2018100 or more retail sales, or 10 or more retail sales totaling more than $100,000, in previous 12 monthsState Website
Mississippi12/1/2017$250,000 or more in previous 12 months State Website
Nebraska1/1/2019more than $100,000 annually, or 200 transactionsState Website
Nevada10/1/2018more than $100,000 in current or previous calendar year, or 200 transactionsState Website
New Jersey11/1/2018more than $100,000 in current or previous calendar year, or 200 transactionsState Website
North Carolina11/1/2018more than $100,000 in current or previous calendar year, or 200 transactionsState Website
North Dakota6/21/2018$100,000 or more based on previous calendar year, or 200 transactionsState Website
Oklahoma4/10/2018$10,000 or more in previous 12 months State Website
Pennsylvania3/1/2018$10,000 or more in previous 12 months
Can elect to report sales to state instead
State Website
Rhode Island8/7/2017$100,000 or more based on previous calendar year, or 200 transactionsState Website
South Carolina11/1/2018Sales in previous or current calendar year exceeds $100,000State Website
South Dakota5/1/2016$100,000 or more based on previous calendar year, or 200 transactionsState Website
Tennessee7/1/2017Exceeding $500,000 in previous 12 months State Website
Utah1/1/2019$100,000 or more in previous or current calendar year, or 200 transactions State Website
Vermont7/1/2018$100,000 or more based on previous calendar year, or 200 transactionsState Website
Washington1/1/2018$10,000 or more State Website
Wisconsin10/1/2018$100,000 or more based on previous calendar year, or 200 transactionsState Website
Wyoming7/1/2018$100,000 or more based on previous calendar year, or 200 transactionsState Website

Because of the nature of the Supreme Court’s ruling in South Dakota vs. Wayfair, it is likely more states will implement new rules in the coming months and this chart will be updated accordingly, both for those laws that are changed from their current status and for new laws in states that have not yet passed economic nexus legislation.

Last updated November 29, 2018